(1) A council may—
(a) subject to the following provisions of this section, initiate, and carry out in co-operation with the charity trustees, a review of the working of any group of local charities with the same or similar purposes in the council's area, and
(b) make to the Commission such report on the review and such recommendations arising from it as the council, after consultation with the trustees, think fit.
(2) A council having power to initiate reviews under this section may—
(a) co-operate with other persons in any review by them of the working of local charities in the council's area (with or without other charities), or
(b) join with other persons in initiating and carrying out such a review.
(3) No review initiated by a council under this section is to extend—
(a) to any charity without the consent of the charity trustees, or
(b) to any ecclesiastical charity.
(4) No review initiated under this section by a district council is to extend to the working in any county of a local charity established for purposes similar or complementary to any services provided by county councils unless the review so extends with the consent of the council of that county.
(5) Subsection (4) does not apply in relation to Wales.
(1) In sections 294 and 295 and this section “council” means—
(a) a district council,
(b) a county council,
(c) a county borough council,
(d) a London borough council, or
(e) the Common Council of the City of London.
(2) A council may employ any voluntary organisation as their agent for the purposes of sections 294 and 295, on such terms and within such limits (if any) or in such cases as they may agree.
(3) In subsection (2), “voluntary organisation” means any body—
(a) whose activities are carried on otherwise than for profit, and
(b) which is not a public or local authority.
(4) A joint board discharging any of a council's functions has the same powers under sections 294 and 295 and this section as the council as respects local charities in the council's area which are established for purposes similar or complementary to any services provided by the board.
297 Co-operation between charities, and between charities and local authorities
(1) Any local council and any joint board discharging any functions of a local council—
(a) may make, with any charity established for purposes similar or complementary to services provided by the council or board, arrangements for co-ordinating—
(i) the activities of the council or board, and
(ii) those of the charity,
in the interests of persons who may benefit from those services or from the charity, and
(b) is at liberty to disclose to any such charity in the interests of those persons any information obtained in connection with the services provided by the council or board, whether or not arrangements have been made with the charity under this subsection.
(2) In subsection (1), “local council” means—
(a) in relation to England—
(i) a district council,
(ii) a county council,
(iii) a London borough council,
(iv) a parish council,
(v) the Common Council of the City of London, or
(vi) the Council of the Isles of Scilly, and
(b) in relation to Wales—
(i) a county council,
(ii) a county borough council, or
(iii) a community council.
(3) Charity trustees may, regardless of anything in the trusts of the charity, by virtue of this subsection do all or any of the following things, if it appears to them likely to promote or make more effective the work of the charity—
(a) they may co-operate in any review undertaken under section 295 or otherwise of the working of charities or any class of charities;
(b) they may make arrangements with an authority acting under subsection (1) or with another charity for co-ordinating their activities and those of the authority or of the other charity;
(c) they may publish information of other charities with a view to bringing them to the notice of those for whose benefit they are intended.
(4) Charity trustees may defray the expense of acting under subsection (3) out of any income or money applicable as income of the charity.
298 Transfer of property to parish or community council or its appointees
(1) This section applies where trustees hold any property—
(a) for the purposes of a public recreation ground, or of allotments (whether under inclosure Acts or otherwise), for the benefit of inhabitants of a parish having a parish council or (in Wales) community having a community council, or
(b) for other charitable purposes connected with such a parish or community;
and it applies to property held for any public purposes as it applies to property held for charitable purposes.
But it does not apply where trustees hold property for an ecclesiastical charity.
(2) The trustees may, with the approval of the Commission and with the consent of the parish or community council, transfer the property to—
(a) the parish or community council, or
(b) persons appointed by the parish or community council;
and the council or their appointees must hold the property on the same trusts and subject to the same conditions as the trustees did.
299 Local authorities' power to appoint representative trustees
(1) This section applies where a parochial charity in a parish or (in Wales) a community is not—
(a) an ecclesiastical charity, or
(b) a charity founded within the preceding 40 years.
(2) If the charity trustees do not include persons—
(a) elected by the local government electors or inhabitants of the parish or community, or
(b) appointed by the parish council or parish meeting or (in Wales) by the community council or the county council or (as the case may be) county borough council,
the parish council or parish meeting or the community council or the county council or county borough council may appoint additional charity trustees, to such number as the Commission may allow.
(3) If there is a sole charity trustee not elected or appointed as mentioned in subsection (2), the number of the charity trustees may, with the approval of the Commission, be increased to 3, of whom—
(a) one may be nominated by the person holding the office of the sole trustee, and
(b) one may be nominated by the parish council or parish meeting or by the community council or the county council or county borough council.
300 Powers of appointment deriving from pre-1894 powers
(1) Subsection (2) applies where, under the trusts of a charity other than an ecclesiastical charity—
(a) the inhabitants of a rural parish (whether in vestry or not), or
(b) a select vestry,
were formerly (in 1894) entitled to appoint charity trustees for, or trustees or beneficiaries of, the charity.
(2) The appointment is to be made—
(a) in a parish having a parish council or (in Wales) a community having a community council, by the parish or community council, or in the case of beneficiaries, by persons appointed by the parish or community council;
(b) in a parish not having a parish council or (in Wales) a community not having a community council, by the parish meeting or by the county council or (as the case may be) county borough council.
(3) Subsection (4) applies where—
(a) overseers as such, or
(b) except in the case of an ecclesiastical charity, churchwardens as such,
were formerly (in 1894) charity trustees of or trustees for a parochial charity in a rural parish, either alone or jointly with other persons.
(4) Instead of the former overseer or church warden trustees there are to be trustees (to a number not greater than that of the former overseer or churchwarden trustees) appointed—
(a) by the parish council or, if there is no parish council, by the parish meeting, or
(b) by the community council or, if there is no community council, by the county council or (as the case may be) county borough council.
(5) In this section “formerly (in 1894)” relates to the period immediately before the passing of the Local Government Act 1894 and “former” is to be read accordingly.
301 Powers of appointment deriving from pre-1927 powers
(1) Subsection (2) applies where, outside Greater London (other than the outer London boroughs), overseers of a parish as such were formerly (in 1927) charity trustees of or trustees for any charity, either alone or jointly with other persons.
(2) Instead of the former overseer trustees there are to be trustees (to a number not greater than that of the former overseer trustees) appointed—
(a) by the parish council or, if there is no parish council, by the parish meeting, or
(b) (in Wales) by the community council or, if there is no community council, by the county council or (as the case may be) county borough council.
(3) In the case of an urban parish existing immediately before the passing of the Local Government Act 1972 which after 1st April 1974 is not comprised in a parish, the power of appointment under subsection (2) is exercisable by the district council.
(4) In this section “formerly (in 1927)” relates to the period immediately before 1 April 1927 and “former” is to be read accordingly.
302 Term of office of trustees appointed under s.299 to s.301
(1) Any appointment of a charity trustee or trustee for a charity which is made by virtue of sections 299 to 301 must be for a term of 4 years, and a retiring trustee is eligible for re-appointment.
But this is subject to subsections (2) and (3).
(2) On an appointment under section 299, where—
(a) no previous appointments have been made by virtue of—
(i) section 299, or
(ii) the corresponding provision of the Local Government Act 1894, the Charities Act 1960 or the Charities Act 1993, and
(b) more than one trustee is appointed,
half of those appointed (or as nearly as may be) must be appointed for a term of 2 years.
(3) An appointment made to fill a casual vacancy must be for the remainder of the term of the previous appointment.
(1) In sections 299 and 300, “parochial charity” means, in relation to any parish or (in Wales) community, a charity the benefits of which are, or the separate distribution of the benefits of which is, confined to inhabitants of—
(a) the parish or community,
(b) a single ancient ecclesiastical parish which included that parish or community or part of it, or
(c) an area consisting of that parish or community with not more than 4 neighbouring parishes or communities.
(2) Sections 298 to 302 do not affect the trusteeship, control or management of any foundation or voluntary school within the meaning of the School Standards and Framework Act 1998.
(3) Sections 298 to 302—
(a) do not apply to the Isles of Scilly, and
(b) have effect subject to any order (including any future order) made under any enactment relating to local government with respect to local government areas or the powers of local authorities.
304 Effect of provisions relating to vesting or transfer of property
No vesting or transfer of any property in pursuance of any provision of this Part operates as a breach of a covenant or condition against alienation or gives rise to a forfeiture.
(1) There continues to be a register of charity mergers, to be kept by the Commission in such manner as it thinks fit and maintained by it.
(2) The register must contain an entry in respect of every relevant charity merger which is notified to the Commission in accordance with section 307 and such procedures as it may determine.
(1) In this Part “relevant charity merger” means—
(a) a merger of two or more charities in connection with which one of them (“the transferee”) has transferred to it all the property of the other or others, each of which (a “transferor”) ceases to exist, or is to cease to exist, on or after the transfer of its property to the transferee, or
(b) a merger of two or more charities (“transferors”) in connection with which both or all of them cease to exist, or are to cease to exist, on or after the transfer of all of their property to a new charity (“the transferee”).
(2) In the case of a merger involving the transfer of property of any charity—
(a) which has both ... permanent endowment and other property (“unrestricted property”), ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
subsection (1)(a) or (b) applies subject to the modifications in subsection (3).
(3) The modifications in relation to any such charity are—
(a) the reference to all of its property is to be treated as a reference to all of its unrestricted property, and
(b) any reference to its ceasing to exist is to be treated as omitted.
(4) In this section and sections 307 and 308—
(a) any reference to a transfer of property includes a transfer effected by a vesting declaration, and
(b) “vesting declaration” means a declaration to which section 310(2) applies.
(1) A notification under section 305(2) may be given in respect of a relevant charity merger at any time after—
(a) the transfer of property involved in the merger has taken place, or
(b) (if more than one transfer of property is so involved) the last of those transfers has taken place.
(2) If a vesting declaration is made in connection with a relevant charity merger, a notification under section 305(2) must be given in respect of the merger once the transfer, or the last of the transfers, mentioned in subsection (1) has taken place.
(3) A notification under section 305(2) is to be given by the charity trustees of the transferee and must—
(a) specify the transfer or transfers of property involved in the merger and the date or dates on which it or they took place,
(b) include a statement that appropriate arrangements have been made with respect to the discharge of any liabilities of the transferor charity or charities, and
(c) in the case of a notification required by subsection (2), set out the matters mentioned in subsection (4).
(4) The matters are—
(a) the fact that the vesting declaration in question has been made,
(b) the date when the declaration was made, and
(c) the date on which the vesting of title under the declaration took place by virtue of section 310(2).
308 Details to be entered in register of charity mergers
(1) Subsection (2) applies to the entry to be made in the register of charity mergers in respect of a relevant charity merger, as required by section 305(2).
(2) The entry must—
(a) specify the date when the transfer or transfers of property involved in the merger took place,
(b) if a vesting declaration was made in connection with the merger, set out the matters mentioned in section 307(4), and
(c) contain such other particulars of the merger as the Commission thinks fit.
(1) The register of charity mergers must be open to public inspection at all reasonable times.
(2) Where any information contained in the register is not in documentary form, subsection (1) is to be read as requiring the information to be available for public inspection in legible form at all reasonable times.
(1) Subsection (2) applies to a declaration which—
(a) is made by deed for the purposes of this section by the charity trustees of the transferor,
(b) is made in connection with a relevant charity merger, and
(c) is to the effect that (subject to subsections (3) and (4)) all of the transferor's property is to vest in the transferee on such date as is specified in the declaration (“the specified date”).
(2) The declaration operates on the specified date to vest the legal title to all of the transferor's property in the transferee, without the need for any further document transferring it.
This is subject to subsections (3) and (4).
(3) Subsection (2) does not apply to—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) any land held by the transferor under a lease or agreement if, had the transferor assigned its interest in the land on the specified date to the transferee, that assignment would have given rise to—
(i) an actionable breach of covenant or condition against alienation, or
(ii) a forfeiture, or
(c) any shares, stock, annuity or other property which is only transferable in books kept by a company or other body or in a manner directed by or under any enactment.
(4) In its application to registered land within the meaning of the Land Registration Act 2002, subsection (2) is subject to section 27 of that Act (dispositions required to be registered).
311 Effect of registering charity merger on gifts to transferor
(1) This section applies where a relevant charity merger is registered in the register of charity mergers.
(2) Subsection (2A) applies to a gift, other than an excluded gift, if—
(a) the gift would have taken effect as a gift to the transferor if the transferor had been in existence, and
(b) the date on which the gift would have taken effect is a date on or after the date of the registration of the merger.
(2A) The gift takes effect as a gift to the transferee.
(3) A gift is an excluded gift if—
(a) the transferor is a charity within section 306(2), and
(b) the gift is intended to be held subject to the trusts on which the whole or part of the charity's permanent endowment is held.
312 “Transferor” and “transferee” etc. in s.310 and s.311
(1) In sections 310 and 311—
(a) any reference to the transferor, in relation to a relevant charity merger, is a reference to the transferor (or one of the transferors) within the meaning of section 306, and
(b) any reference to all of the transferor's property, where the transferor is a charity within section 306(2), is a reference to all of the transferor's unrestricted property (within the meaning of section 306(2)(a)).
(2) In sections 310 and 311, any reference to the transferee, in relation to a relevant charity merger, is a reference to—
(a) the transferee (within the meaning of section 306), if it is a company or other body corporate, and
(b) otherwise, the charity trustees of the transferee (within the meaning of section 306).
313 Effect of provisions relating to vesting or transfer of property
No vesting or transfer of any property in pursuance of any provision of this Part operates as a breach of a covenant or condition against alienation or gives rise to a forfeiture.
(1) In this Act, “the Tribunal” in relation to any appeal, application or reference, means—
(a) the Upper Tribunal, in any case where it is determined by or under Tribunal Procedure Rules that the Upper Tribunal is to hear the appeal, application or reference, or
(b) the First-tier Tribunal, in any other case.
(2) The Tribunal has jurisdiction to hear and determine—
(a) such appeals and applications as may be made to the Tribunal in accordance with Chapter 2, or any other enactment, in respect of decisions, orders or directions of the Commission, and
(b) such matters as may be referred to the Tribunal in accordance with Chapter 3 by the Commission or the Attorney General.
(3) Such appeals, applications and matters are to be heard and determined by the Tribunal in accordance with Chapters 2 and 3, or any such enactment, taken with—
(a) rules made under section 316(2), and
(b) Tribunal Procedure Rules.
316 Rules relating to appeals, applications or references
(1) This section applies in relation to appeals, applications or references to the Tribunal which are mentioned in section 315(2).
(2) The Lord Chancellor may make rules—
(a) specifying steps which must be taken before appeals, applications or references are made to the Tribunal (and the period within which any such steps must be taken);
(b) requiring the Commission to inform persons of their right to appeal or apply to the Tribunal following a final decision, direction or order of the Commission.
(3) Tribunal Procedure Rules may make any other provision regulating the exercise of rights to appeal or to apply to the Tribunal and matters relating to the making of references to it.
(4) Rules under subsection (2) or (3) may confer a discretion on—
(a) the Tribunal, or
(b) any other person.
(5) Rules of the Lord Chancellor under this section—
(a) are to be made by statutory instrument, and
(b) are subject to annulment in pursuance of a resolution of either House of Parliament.
(6) Rules of the Lord Chancellor under this section may make—
(a) different provision for different cases, and
(b) such supplemental, incidental, consequential or transitional provision or savings as the Lord Chancellor considers appropriate.
(1) For the purposes of sections 11(2)and 13(2) of the Tribunals, Courts and Enforcement Act 2007, the Commission and the Attorney General are to be treated as parties to cases before the Tribunal in respect of any such appeal, application or reference as is mentioned in section 315(2).
(2) In the case of an appeal under section 11 or 13 of the Tribunals, Courts and Enforcement Act 2007 against a decision of the Tribunal which determines a question referred to it by the Commission or the Attorney General, the tribunal or court hearing the appeal—
(a) must consider afresh the question referred to the Tribunal, and
(b) may take into account evidence which was not available to the Tribunal.
(1) This section applies to any proceedings—
(a) before the Tribunal, or
(b) on an appeal from the Tribunal,
to which the Attorney General is not a party.
(2) The appropriate body may at any stage of the proceedings direct that all the necessary papers in the proceedings be sent to the Attorney General.
(3) A direction under subsection (2) may be made by the appropriate body—
(a) of its own motion, or
(b) on the application of any party to the proceedings.
(4) The Attorney General may—
(a) intervene in the proceedings in such manner as the Attorney General thinks necessary or expedient, and
(b) argue before the appropriate body any question in relation to the proceedings which the appropriate body considers it necessary to have fully argued.
(5) Subsection (4) applies whether or not a direction is given under subsection (2).
(6) In this section “the appropriate body” means the Tribunal or, in the case of an appeal from the Tribunal, the tribunal or court hearing the appeal.
(1) Except in the case of a reviewable matter (see section 322) an appeal may be brought to the Tribunal against any decision, direction or order mentioned in column 1 of Schedule 6.
(2) Such an appeal may be brought by—
(a) the Attorney General, or
(b) any person specified in the corresponding entry in column 2 of Schedule 6.
(3) The Commission is to be the respondent to such an appeal.
(4) In determining such an appeal the Tribunal—
(a) must consider afresh the decision, direction or order appealed against, and
(b) may take into account evidence which was not available to the Commission.
(5) The Tribunal may—
(a) dismiss the appeal, or
(b) if it allows the appeal, exercise any power specified in the corresponding entry in column 3 of Schedule 6.
(1) Section 319(4)(a) does not apply in relation to an appeal against an order made under section 52 (power to call for documents).
(2) On such an appeal the Tribunal must consider whether the information or document in question—
(a) relates to a charity;
(b) is relevant to the discharge of the functions of the Commission or the official custodian.
(3) The Tribunal may allow such an appeal only if it is satisfied that the information or document in question does not fall within subsection (2)(a) or (b).
(1) An application may be made to the Tribunal for the review of a reviewable matter.
(2) Such an application may be made by—
(a) the Attorney General, or
(b) any person mentioned in the entry in column 2 of Schedule 6 which corresponds to the entry in column 1 which relates to the reviewable matter.
(3) The Commission is to be the respondent to such an application.
(4) In determining such an application the Tribunal must apply the principles which would be applied by the High Court on an application for judicial review.
(5) The Tribunal may—
(a) dismiss the application, or
(b) if it allows the application, exercise any power mentioned in the entry in column 3 of Schedule 6 which corresponds to the entry in column 1 which relates to the reviewable matter.
(1) In this Chapter references to reviewable matters are to—
(a) decisions to which subsection (2) applies, and
(b) orders to which subsection (3) applies.
(2) This subsection applies to decisions of the Commission—
(a) to institute an inquiry under section 46 with regard to a particular institution;
(b) to institute an inquiry under section 46 with regard to a class of institutions;
(c) not to make a common investment scheme under section 96;
(d) not to make a common deposit scheme under section 100;
(e) not to make an order under section 105 (power to authorise dealings with charity property etc.) in relation to a charity;
(ea) not to make an order under section 106 (power to authorise ex gratia payments etc) in relation to a charity;
(f) not to make an order under section 117 (restrictions on dispositions of land) in relation to land held by or in trust for a charity;
(g) not to make an order under section 124 (restrictions on mortgages) in relation to a mortgage of land held by or in trust for a charity.
(3) This subsection applies to an order made by the Commission under section 147(2) (investigation and audit) in relation to a charitable company.
References in column 3 of Schedule 6 to the power to remit a matter to the Commission are to the power to remit the matter—
(a) generally, or
(b) for determination in accordance with a finding made or direction given by the Tribunal.
324 Power to amend provisions relating to appeals and applications to Tribunal
(1) The Secretary of State may by order—
(a) amend or otherwise modify an entry in Schedule 6,
(b) add an entry to Schedule 6, or
(c) remove an entry from Schedule 6.
(2) An order under subsection (1) may make such amendments, repeals or other modifications of—
(a) sections 319 to 323, or
(b) an enactment which applies this Chapter and Schedule 6,
as the Secretary of State considers appropriate in consequence of any change in Schedule 6 made by the order.
(3) Subsections (1) and (2) apply (with the necessary modifications) in relation to section 57 of the Charities Act 2006 as if—
(a) that section were contained in this Chapter, and
(b) the reference in subsection (2) to sections 319 to 323 included a reference to any other provision relating to appeals to the Tribunal which is contained in Chapter 1 of Part 3 of the Charities Act 2006.
324A Power to authorise costs to be incurred in relation to proceedings
(1) The Tribunal may make an authorised costs order on the application of a charity or charity trustees of a charity.
(2) An authorised costs order is an order—
(a) made in respect of proceedings brought, or proposed to be brought, before the Tribunal or on appeal from it, and
(b) authorising payment out of the funds of the charity of costs falling within subsection (3).
(3) Those costs are costs incurred, or to be incurred, in connection with the proceedings—
(a) by the charity,
(b) by its charity trustees, or
(c) by any other person, so far as the charity or its charity trustees are ordered by the Tribunal or the court hearing the appeal to bear them.
(1) A question which—
(a) has arisen in connection with the exercise by the Commission of any of its functions, and
(b) involves either the operation of charity law in any respect or its application to a particular state of affairs,
may be referred to the Tribunal by the Commission if the Commission considers it desirable to refer the question to the Tribunal.
(2) The Commission may make such a reference only with the consent of the Attorney General.
(3) The Commission is to be a party to proceedings before the Tribunal on the reference.
(4) The following are entitled to be parties to proceedings before the Tribunal on the reference—
(a) the Attorney General, and
(b) with the Tribunal's permission—
(i) the charity trustees of any charity which is likely to be affected by the Tribunal's decision on the reference,
(ii) any such charity which is a body corporate, and
(iii) any other person who is likely to be so affected.
(1) A question which involves—
(a) the operation of charity law in any respect, or
(b) the application of charity law to a particular state of affairs,
may be referred to the Tribunal by the Attorney General if the Attorney General considers it desirable to refer the question to the Tribunal.
(2) The Attorney General is to be a party to proceedings before the Tribunal on the reference.
(3) The following are entitled to be parties to proceedings before the Tribunal on the reference—
(a) the Commission, and
(b) with the Tribunal's permission—
(i) the charity trustees of any charity which is likely to be affected by the Tribunal's decision on the reference,
(ii) any such charity which is a body corporate, and
(iii) any other person who is likely to be so affected.
327 Powers of Commission in relation to matters referred to Tribunal
(1) This section applies where a question which involves the application of charity law to a particular state of affairs has been referred to the Tribunal under section 325 or 326.
(2) The Commission must not take any steps in reliance on any view as to the application of charity law to that state of affairs until—
(a) proceedings on the reference (including any proceedings on appeal) have been concluded, and
(b) any period during which an appeal (or further appeal) may ordinarily be made has ended.
(3) Where—
(a) paragraphs (a) and (b) of subsection (2) are satisfied, and
(b) the question has been decided in proceedings on the reference,
the Commission must give effect to that decision when dealing with the particular state of affairs to which the reference related.
328 Suspension of time limits while reference is in progress
(1) Subsection (2) applies if—
(a) section 327(2) prevents the Commission from taking any steps which it would otherwise be permitted or required to take, and
(b) the steps in question may be taken only during a period specified in an enactment (“the specified period”).
(2) The running of the specified period is suspended for the period which—
(a) begins with the date on which the question is referred to the Tribunal, and
(b) ends with the date on which paragraphs (a) and (b) of section 327(2) are satisfied.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
329 Agreement for Commission to act while reference is in progress
(1) Section 327(2) does not apply in relation to any steps taken by the Commission with the agreement of—
(a) the persons who are parties to the proceedings on the reference at the time when those steps are taken, and
(b) (if not within paragraph (a)) the charity trustees of any charity which—
(i) is likely to be directly affected by the taking of those steps, and
(ii) is not a party to the proceedings at that time.
(2) The Commission may take those steps despite the suspension in accordance with section 328(2) of any period during which it would otherwise be permitted or required to take them.
(3) Section 327(3) does not require the Commission to give effect to a decision as to the application of charity law to a particular state of affairs to the extent that the decision is inconsistent with any steps already taken by the Commission in relation to that state of affairs in accordance with this section.
330 Appeals and applications in respect of matters determined on references
(1) No appeal or application may be made to the Tribunal by a person to whom subsection (2) applies in respect of an order or decision made, or direction given, by the Commission in accordance with section 327(3).
(2) This subsection applies to a person who was at any stage a party to the proceedings in which the question referred to the Tribunal was decided.
(3) Any enactment (including one contained in this Act) which provides for an appeal or application to be made to the Tribunal has effect subject to subsection (1).
(1) In this Chapter—
“charity law” means—
any enactment contained in, or made under, this Act or the Charities Act 2006,
any other enactment specified in regulations made by the Secretary of State, and
any rule of law which relates to charities, and
“enactment” includes an enactment comprised in subordinate legislation (within the meaning of the Interpretation Act 1978), and includes an enactment whenever passed or made.
(2) The exclusions contained in section 10(2) (ecclesiastical corporations etc.) do not have effect for the purposes of this Chapter.
331A Limited power for charity trustees to make ex gratia payments etc
(1) The charity trustees of a charity may take any action falling within subsection (2)(a) or (b) if the conditions in subsection (3) are met.
(2) The actions are—
(a) making any application of property of the charity, or
(b) waiving to any extent, on behalf of the charity, its entitlement to receive any property.
(3) The conditions are—
(a) that the value of the property does not exceed the relevant threshold,
(b) that the charity trustees have no power to take the action apart from this section or by virtue of section 106, and
(c) that in all the circumstances the charity trustees could reasonably be regarded as being under a moral obligation to take the action.
(4) The power conferred by this section may be restricted or excluded by the trusts of the charity.
(5) In relation to a charity established by (or whose purposes or functions are set out in) legislation, the power conferred by this section is not disapplied only because the legislation concerned prohibits application of property of the charity otherwise than as set out in the legislation.
(6) For the purposes of subsection (3)(a)—
(a) if the charity’s gross income in its last financial year did not exceed £25,000, the relevant threshold is £1,000;
(b) if the charity’s gross income in its last financial year exceeded £25,000 but not £250,000, the relevant threshold is £2,500;
(c) if the charity’s gross income in its last financial year exceeded £250,000 but not £1 million, the relevant threshold is £10,000;
(d) if the charity’s gross income in its last financial year exceeded £1 million, the relevant threshold is £20,000.
(7) In subsection (5) “legislation” means—
(a) an Act of Parliament;
(b) an Act or Measure of Senedd Cymru;
(c) subordinate legislation (within the meaning of the Interpretation Act 1978) made under an Act of Parliament;
(d) an instrument made under an Act or Measure of Senedd Cymru; or
(e) a Measure of the Church Assembly or of the General Synod of the Church of England.
The Secretary of State may by regulations amend section 331A(6) (relevant income thresholds) by substituting a different sum for any sum for the time being specified in that provision.